消失模铸造企业基于成本核算的精益生产探索与实践

Exploration and Practice of Lean Production Based on Cost Accounting in Lost Foam Casting Enterprises

以统计技术为基础手段,分年度统计了某消失模铸造企业的铸件废品缺陷和企业成本费用两大项目,提供了年度铸件生产成本费用统计和分析方法。对2020年和2021年两个年度的成本费用进行比较,结果发现,辅助材料、废品损失、制造费用等显著增加项和原材料、能源动力、直接人工、专用工具及其他费用等降低项,明确了企业生产经营管理目标,据此开展了基于成本核算的精益生产和全面质量管理探索与实践,为企业开展精益生产和长期发展提供了一条可行路径。

In this paper, based on statistical technology, two items of casting waste defects and enterprise cost of a lost foam casting enterprise were counted annually, and the annual cost statistics and analysis method were provided. By comparing the costs in 2020 and 2021, it is found that there are significant increases in auxiliary materials, waste loss, manufacturing expenses and other items, as well as decreases in raw materials,energy and power, direct labor, special tools and other expenses. The production and operation management objectives of the enterprise were defined. Therefore, the exploration and practice of lean production and total quality management based on cost accounting were carried out, which provides a feasible path for enterprises to carry out the lean production and long-term development.